Corporate Governance of Pharmaceutical Companies in India

The Book makes certain unique contributions to the literature on Corporate Governance. These contributions are listed below: It is probably the first study where a comparison of corporate governance levels of companies during the Pre and Post Companies Act, 2013 periods has been made The study has evaluated the CG levels taking a very large number of variables 90 during the Pre phase and 118 variables in the post phase. This feature makes the study unique as all variables identified by SEBI regulations have been considered. The variables have been grouped into four parts Mandatory Variables, Non-Mandatory Variables, Voluntary Variables, and Industry Specific Variables. Most of the prior studies are confined to the Mandatory and Non-Mandatory variables only. This study has also included the variables as suggested by the Voluntary Guidelines of Government of India 2009. Another feature of the study is that it has taken into account industry-specific variables relating to the Pharmaceutical industry.

Autorentext

El Dr. Avtar Singh trabaja actualmente como director (off) en el GTB National College, Dakha, en el distrito de Ludhiana. Lleva 32 años impartiendo clases de contabilidad y contabilidad de gestión. Ha enseñado Contabilidad, Finanzas, Auditoría, Gobierno Corporativo y Fiscalidad Directa. Ha escrito artículos de investigación en varias revistas y libros.